Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 228-4, paragraph (2) of the new Income Tax Act apply to reports and similar documents as prescribed in paragraph (1) of that Article that are to be submitted on or after the effective date, and the provisions then in force continue to govern reports and similar documents as prescribed in Article 228-4, paragraph (1) of the former Income Tax Act that are to be submitted before the effective date.
新所得税法第二百二十八条の四第二項の規定は、施行日以後に提出すべき同条第一項に規定する調書等について適用し、施行日前に提出すべき旧所得税法第二百二十八条の四第一項に規定する調書等については、なお従前の例による。